IOM, so far as I am aware, is correct at 108.
There is a bit of a “mint bloat” in the 1997/98/99 dates. Most coins have three variants; the 1997 3rd portrait. Then 1998 moves to the fourth portrait but later in 1998/99 (depending on coin, I believe), the portrait text changes to include the triskelion.
So from the reverse, you get 3 coins that, often, look identical. But on the portrait side, they're all different. So with the 8 denominations in those 2-3 years, you end up with 24 listings.
Throughout the 70s to the early 2000s, they also changed the obverse every 3-4 years on average. That is unusually short for a standard circulation design, but is simply what they chose to do.
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Also, the UK number should probably be about 20 coins higher. The £1 coin changed every year from release in 1983 until a “typical” standard coin was released in 2008 which was then issued each year until 2015.
Until 2008, the £1 cycled through displaying each of the home nations individually, and then a full national one. E.g. 1983 is UK overall, 1984 was Scotland, 1985 was Wales, 1986 was Northern Ireland, 1987 was England, and 1988 was UK again.
After 2008 there was the “standard” design released every year & then commemorative home nation designs though they weren't released every year and some years had two home nation releases.
They're all listed in Numista as circulation commemorative (except the 2008 standard & the new standard issued after 2016), but they were all very widely available and were in everyday use. Exceptions for 1998 (UK) & 1999 (Scotland) which were not issued for circulation and so were collector proof sets only.